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Appointing an auditor is a mandatory compliance step for every company, and filing Form ADT-1 with the Registrar of Companies (ROC) is a legal requirement under the Companies Act, 2013. Whether you're appointing your first auditor after incorporation or reappointing one at your Annual General Meeting (AGM), timely and accurate filing is essential to avoid penalties.
At LegallensIndia, we simplify the entire process—from document preparation to final submission, ensuring that your company stays fully compliant with the latest MCA regulations.
Form ADT 1 is a statutory return filed by companies with the Registrar of Companies (ROC) to report the appointment of an auditor, as required under Section 139 of the Companies Act, 2013. It is used to formally notify the ROC when a company appoints its first auditor after incorporation or appoints/reappoints an auditor at the Annual General Meeting (AGM).
As per the latest Companies (Audit and Auditors) Amendment Rules, 2025, effective from July 14, 2025, filing Form ADT-1 is mandatory for all first auditor appointments, including those made by the Board of Directors—a significant change from the previous exemption. The form must be filed within 15 days of the auditor’s appointment and includes details such as the auditor’s name, address, PAN, membership number, and term of appointment.
Filing ADT 1 Form is mandatory for all companies, including public, private, listed, unlisted, and one-person companies (OPCs), upon the appointment of an auditor, whether for the first time or at a subsequent Annual General Meeting (AGM). The form must be submitted to the Registrar of Companies (ROC) within 15 days from the date of the auditor’s appointment.
To proceed with filing, the following conditions must be met:
The auditor must also submit a certificate under Section 141 of the Act, confirming that:
The responsibility for filing ADT-1 Form rests entirely with the company, not the auditor. Every company that appoints or reappoints an auditor must ensure that Form ADT-1 is filed with the Registrar of Companies (ROC) within the prescribed timeline.
Entities Required to File ADT-1 Include:
Companies that have recently been incorporated are required to file Form ADT-1 after appointing their first auditor, regardless of whether the appointment is made by the Board of Directors or by the members.
If an auditor is appointed to fill a casual vacancy (arising due to resignation, death, disqualification, etc.), the company must file Form ADT-1 to report the new appointment.
Any company that appoints or reappoints an auditor at its Annual General Meeting (AGM) must file Form ADT-1 within 15 days of the appointment resolution being passed.
Note: Filing Form ADT-1 is mandatory in all of the above scenarios, including appointments made to fill casual vacancies.
Filing Form ADT-1 within the prescribed timeline is mandatory to ensure statutory compliance under the Companies Act, 2013. The ADT 1 due date varies based on the type of appointment and the stage of the company (newly incorporated or existing).
ADT 1 Form must be filed within 15 days from the date of the first Board Meeting, in which the first auditor is appointed.
Example: If a company is incorporated on 1st July 2025, the Board must appoint the first auditor by 31st July 2025, and the ADT-1 must be filed by 15th August 2025.
Example: If the AGM is held on 30th September 2025, then the ADT-1 form must be filed by 15th October 2025.
Important: Delayed filing of Form ADT-1 may attract additional fees and penalties as per the Companies (Registration Offices and Fees) Rules, 2014.
When filing ADT-1 Form , companies are required to furnish specific details about the auditor being appointed. These details ensure proper identification, qualification validation, and compliance with the Companies Act, 2013. The following information must be included:
When filing ADT 1 Form, the following documents must be attached to ensure proper compliance with the provisions of the Companies Act, 2013 and the latest regulatory updates:
A certified true copy of the resolution passed by the Board of Directors (in case of first auditor appointment) or by the shareholders in the AGM (for appointment/reappointment) authorizing the appointment of the auditor.
A formal consent letter from the auditor confirming their willingness to accept the appointment as per the provisions of the Act.
A declaration and certificate from the auditor stating that they are not disqualified or ineligible to be appointed as an auditor under Section 141 of the Companies Act, 2013.
A copy of the intimation letter/email sent by the company to the auditor informing them of their appointment.
Failure to file ADT-1 Form within the prescribed due date will lead to additional fees calculated as a multiple of the normal filing fee, depending on the period of delay:
Sl. No. | Delay in Filing (Number of Days) | Penalty |
1 | Up to 30 days | 2 times the normal fee |
2 | More than 30 days and up to 60 days | 4 times the normal fee |
3 | More than 60 days and up to 90 days | 6 times the normal fee |
4 | More than 90 days and up to 180 days | 10 times the normal fee |
5 | More than 180 days | 12 times the normal fee |
Important: The penalty amount increases with the length of the delay. To avoid unnecessary costs and potential legal non-compliance, companies must ensure the timely filing of Form ADT-1.
Filing Form ADT-1 is a mandatory compliance requirement for companies and must be completed electronically through the Ministry of Corporate Affairs (MCA) portal. The process is streamlined and auto-approved if all details are correctly provided. Below are the step-by-step instructions:
Complete the form with accurate and up-to-date information, including:
Upload the required attachments such as:
Affix the Digital Signature Certificate (DSC) of the Director and a practising professional (CA/CS/CMA), as required.
Once successfully filed, Form ADT-1 is auto-approved by the MCA system if no discrepancies are found.
An acknowledgement email is sent to the company’s registered email ID, confirming the successful submission and SRN (Service Request Number).
When dealing with the filing of Form ADT-1, companies should keep in mind the following key considerations to ensure smooth compliance:
LegallensIndia offers comprehensive support to companies in ensuring seamless and compliant filing of Form ADT 1 with the Registrar of Companies (ROC).
Get in touch with us today to streamline your auditor appointment process and stay 100% compliant with the latest MCA regulations.
